Tax Alert

Right to VAT Deduction: the impact of Circular no. 1/E of 17 january 2018

Wednesday 17 January 2018 Circular no. 1 of 17 January 2018 through which the Revenue Agency analyzes - and resolves -...

Tax Alert

Tax addendum to the Budget Law 2018

Law no. 172 of 4 Decemberr 2017, converting the tax decree related to the Budget Law 2018, in force since 5 December...

Tax Alert

Country-by-country Report (known as CBCR) in the Tax return 2017 year 2016

Abstract; Country-by-country Report; Data requested; Operational aspects; Sanctioning regime; Recent...

Tax Alert

Recent Changes concerning the notion of a permanent establishment

The  reforms introduced by the Multilaterla BEPS Treaty, which was signed by Italy on 7 June 2017, there is also a new...

Tax Alert

Changes in the legal framework on VAT deposits

Art. 4 paragraph  7 of Draft Law No. 193 of 22.10.2016, converted by Law no. 225 of  1.12.2016, amended the legal...